Please use this identifier to cite or link to this item:
Full metadata record
DC FieldValueLanguage
dc.contributor.authorAljifri, Khaleden_UK
dc.contributor.authorHussainey, Khaleden_UK
dc.description.abstractPurpose To empirically explore empirically the underlying factors that may affect the extent to which forward-looking information is disclosed. Methodology This study uses a list of forward-looking keywords to demonstrate the differences, if any, in the level of disclosure among firms and between sectors. The sample includes 46 companies listed in either the Dubai financial market or Abu Dubai securities market. Statistical analysis is performed using a backward regression. Findings Debt ratio and profitability are found significant; however, sector type, firm size, and auditor size are found to have insignificant association with the level of forward-looking information disclosed in UAE annual reports. Practical implications A number of users, such as investors, lenders, and auditors, may find these results beneficial. These users may consider the results of this study when they are dealing with firms that have low profitability and high financial risk. Accordingly, they may wish to extend their investigations and verify such reporting practices. By doing this, the quality of information that is available to the public may be enhanced; and hence, users of annual reports may be better served. Originality/value It is important to note that the association between the extent of disclosure and the selected corporate attributes is still ambiguous. There are very limited number of studies that have examined disclosure of forward-looking information in developing countries and even fewer such studies may be found in the Middle Eastern countries. To the best of the authors' knowledge, no study yet has examined the forward-looking information disclosure issues in the UAE or Middle Eastern countries.en_UK
dc.relationAljifri K & Hussainey K (2007) The determinants of forward-looking information in annual reports of UAE companies. Managerial Auditing Journal, 22 (9), pp. 881-889.
dc.rightsPublished in Managerial Auditing Journal by Emeralden_UK
dc.subjectForward-looking informationen_UK
dc.subjectCorporation reportsen_UK
dc.subjectDisclosure in accounting Middle Easten_UK
dc.subjectCorporation reportsen_UK
dc.subjectFinancial statementsen_UK
dc.subjectDisclosure in accountingen_UK
dc.titleThe determinants of forward-looking information in annual reports of UAE companiesen_UK
dc.typeJournal Articleen_UK
dc.citation.jtitleManagerial Auditing Journalen_UK
dc.type.statusAM - Accepted Manuscripten_UK
dc.contributor.affiliationUnited Arab Emirates Universityen_UK
dc.contributor.affiliationAccounting & Financeen_UK
rioxxterms.typeJournal Article/Reviewen_UK
local.rioxx.authorAljifri, Khaled|en_UK
local.rioxx.authorHussainey, Khaled|en_UK
local.rioxx.projectInternal Project|University of Stirling|
local.rioxx.filenameMAJ AH2007.pdfen_UK
Appears in Collections:Accounting and Finance Journal Articles

Files in This Item:
File Description SizeFormat 
MAJ AH2007.pdfFulltext - Accepted Version104.38 kBAdobe PDFView/Open

This item is protected by original copyright

Items in the Repository are protected by copyright, with all rights reserved, unless otherwise indicated.

The metadata of the records in the Repository are available under the CC0 public domain dedication: No Rights Reserved

If you believe that any material held in STORRE infringes copyright, please contact providing details and we will remove the Work from public display in STORRE and investigate your claim.